Forwarding charges and assessable value: averaged freight recovery was excluded from central excise valuation.

Forwarding charges collected from customers were treated as averaged freight for consignments, and no evidence showed that the freight actually paid was lower than the amounts collected. On that basis, no surplus amount was available for addition to the assessable value for central excise purposes. The forwarding charges were therefore not includible in the assessable value, and the appeals were allowed.

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Issues: Whether forwarding charges collected from customers were includible in the assessable value for central excise purposes.

Analysis: The amounts recovered as forwarding charges were treated as averaged freight for the consignments. There was no finding that this contention was erroneous, and no evidence was shown that the freight actually paid was less than the amounts collected. In the absence of such evidence, no surplus amount was available for inclusion in the assessable value.

Conclusion: The forwarding charges were not includible in the assessable value, and the appeals were allowed.

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